Accounting question. Please answer in format shown 9-3

Jagan Company uses the allowance method to account for uncollectible receivables. On July 2, Jagan wrote off a $12,000 account receivable from customer J. Macks, On August 12, Jagan unexpectedly received full payment from Macks on the previously written off account. Jagan records as adjusting entry for bad debuts expenses of $820 on August 31. Journalize Jagan's write-off of the uncollectible receivable. Journalize Jagan's collection of the previously written off receivable. Journalize Jagan's adjustment for bad debts expense. Journalize Jagan's write-off of the uncollectible receivable